ACTIVOS Y PASIVOS FISCALES
Professional Development
•5 Qs
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ACTIVOS Y PASIVOS FISCALES
Quiz
•
Other, Business
•
Professional Development
•
Hard
Christian López
Used 3+ times
FREE Resource
5 questions
Show all answers
1.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
La base fiscal de un pasivo es el valor fiscal menos cualquier monto que sea deducible para efectos fiscales .
Verdadero
Falso
2.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
La provisión de cartera individual esta regulada por:
1.2.1.18.21 del decreto 1625 de 2016.
Ley 1819 de 2016 Art. 145
1.2.1.18.20 del decreto 1625 de 2016
1.2.1.18.20 del decreto 1625 de 2017
3.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Diferencia en cambio, Deudas y Leasing, son considerados:
Provisiones y arrendamiento
Pérdidas fiscales
Diferencias
Activos y pasivos fiscales
Base fiscal
4.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
La base fiscal de un activo es el monto que será deducible para efectos fiscales contra los beneficios que se obtengan cuando se recupere el valor en libros del activo.
Verdadero
Falso
5.
MULTIPLE CHOICE QUESTION
1 min • 1 pt
Algunas partidas tienen base fiscal aunque no estén reconocidas como activo o pasivo del balance.
Falso
Verdadero
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